Skip to Main Content

Home
 Go to TN.gov
State of Tennessee
Go to TN.gov
Section
  • Go to Revenue
  • How Do I...?
    • Tennessee Taxpayer Access Point (TNTAP)
    • Find a Revenue Form
    • Register a Business Online
    • Request a Refund
    • Get My Tax Questions Answered
    • Schedule an Informal Conference
    • Request an Administrative Procedures Act Hearing
    • Pay a Tax Bill
    • Find Tax Collections Information
    • Report Tax Fraud
    • Petition for a Penalty Waiver
    • Close A Business
  • E-filing Information
    • E-file & Pay
    • Electronic Filing Using a Software Vendor
    • About Electronic Filing With the Department of Revenue
  • Taxes
  • Tax Resources
    • Tax Guidance
    • Tax Compliance Information
    • Forms
    • Tax Collections & Reporting
  • Title and Registration
  • Motor Carrier
  • Revenue News
    • Newsroom
    • News & Publications
Print This Page
Print This Page
Go to Search
Hurricane Helene
Tax Rulings
  • Alcoholic Beverages Taxes
  • Beer Taxes
  • Business Tax
  • Franchise & Excise Tax
  • Gift Tax
  • Gross Receipts Taxes
  • Hall Income Tax
  • Inheritance Tax
  • Motor Fuels Taxes
  • Oil and Tire Fees
  • Realty Transfer (Recordation) Tax
  • Sales and Use Tax
  • Severance Taxes
  • Television and Telecommunications Tax
  • Tobacco Taxes

Gift Tax

Ruling Number Title Date Issued
00-17 Assets Transferred to Wife's Living Trust at Husband's Death July 2000
94-29 Lapse of General Power of Appointment Dec. 1994

  • Social Media

  • facebook
  • twitter
  • youtube
  • instagram

Careers

  • Employment Opportunities
  • Audit Internship Program
  • Get to Know Revenue
  • How Your Tax Dollars Are Spent

Local Governments

  • For County Clerks
  • For Local Government and City Officials

Tax Fraud

  • How to Report Tax Fraud
  • Revenue Newsroom

About Us

  • Revenue Help
  • Contact Us
  • Revenue Leadership
  • Title VI Policy
  • Partner Sites
Department of Revenue
 David Gerregano, Commissioner

500 Deaderick Street
Nashville, TN 37242
Department Contact Information
Tennessee State Seal
  • Chat
  • Help
  • Translate
  • Font Size
    • a-
    • Normal
    • A+
Tristar
  • TN.gov Services TN.gov Directory Transparent TN Web Policies
  • About Tennessee Title VI Accessibility Help & Contact Survey
Close